AN ONLINE TAX MANAGEMENT SYSTEM FOR TAXIS IN KAMPALA

CASE STUDY: KAMPALA CAPITAL CITY AUTHORITY

BY

THEMBO JIMMY [IT TECHNICIAN KYAMBOGO UNIVERSITY]

TABLE OF CONTENTS

LIST OF FIGURES ................................................................................................................................ vi LIST OF ABBREVIATIONS ............................................................................................................... viii ABSTRACT........................................................................................................................................... ix CHAPTER ONE ..................................................................................................................................... 1 INTRODUCTION................................................................................................................................... 1 1.1 Background of the study .................................................................................................................... 1 1.2 Case study description ....................................................................................................................... 2 1.3 Problem Statement ............................................................................................................................. 2 1.4 Project Objectives .............................................................................................................................. 3 1.4.1 General Objective ........................................................................................................................... 3 1.4.2 Specific Objectives ......................................................................................................................... 3 1.5 Scope of the study ............................................................................................................................. 3 1.6 Justification of the Study.................................................................................................................... 3 CHAPTER TWO .................................................................................................................................... 5 LITERATURE REVIEW ........................................................................................................................ 5 2.1 Introduction ....................................................................................................................................... 5 2.2 Components of information systems .................................................................................................. 6 2.2.1 Hardware ........................................................................................................................................ 6 2.2.2 Software ......................................................................................................................................... 6 2.2.3 Data ................................................................................................................................................ 7 2.2.4 People ........................................................................................................................................... 7 2.2.5 Procedures ...................................................................................................................................... 7 2.2.6 Database ...................................................................................................................................... 7 2.3 Types of information systems ............................................................................................................ 7 ii

2.3.1 Transaction processing system (TPS) .............................................................................................. 7 2.3.2 Decision support system (DSS): ...................................................................................................... 8 2.3.3 Executive information system (EIS): ............................................................................................... 8 2.3.4 Office automation system (OAS): ................................................................................................. 8 2.4 How Information Systems Work ........................................................................................................ 9 2.5 Application of Information Systems ................................................................................................... 9 2.6 Conclusion ........................................................................................................................................ 9 CHAPTER THREE ............................................................................................................................... 11 METHODOLOGY ................................................................................................................................ 11 3.1 Introduction ..................................................................................................................................... 11 3.2 System study ................................................................................................................................... 11 3.2.1 Questionnaire................................................................................................................................ 11 3.2.2 Interviews ..................................................................................................................................... 12 3.3 Analysis .......................................................................................................................................... 12 3.4 System Development ....................................................................................................................... 13 3.5 System Requirements ...................................................................................................................... 13 3.5.1 Functional requirements ............................................................................................................... 13 3.5.2 Non-Functional requirements ........................................................................................................ 14 CHAPTER FOUR ................................................................................................................................. 15 SYSTEM DESIGN AND IMPLEMENTATION ................................................................................... 15 4.1 Overview ......................................................................................................................................... 15 4.2 System Design Strategies ................................................................................................................. 15 4.3 A physical Entity Relationship Diagram........................................................................................... 15 4.4 Physical Database Design ................................................................................................................ 16 4.5Logical Entity Relationship Diagram ............................................................................................. 18 4.6Data Flow diagrams ........................................................................................................................ 19 4.6.1Context Data Flow diagram ........................................................................................................ 19 iii

4.6.2Level 1 Logical Data flow Diagram ............................................................................................. 20 4.7 System Implementation ................................................................................................................... 21 4.7.1 Implementation Requirements ....................................................................................................... 21 4.7.2 Program Execution sequence ........................................................................................................ 21 4.8 System Testing and validation ....................................................................................................... 30 CHAPTER FIVE ................................................................................................................................... 32 DISCUSSION, CONCLUSION AND RECOMMENDATIONS............................................................ 32 5.1 Discussion ....................................................................................................................................... 32 5.2 Conclusion ...................................................................................................................................... 32 5.3 Recommendation ............................................................................................................................. 33 REFERENCES...................................................................................................................................... 35 APPENDICES ...................................................................................................................................... 36 Appendix A: Interview Guide Questions ............................................................................................... 36 Appendix B: Questionnaire................................................................................................................... 37

iv

LIST OF TABLES

Table 1 showing taxi details .................................................................................................................. 17 Table 2 showing driver details .............................................................................................................. 17 Table 3 showing Owners Details ............................................................................................................ 18 Table 4 showing Payment details ........................................................................................................... 18

v

LIST OF FIGURES

Figure 2.1 showing a management information system ................................................................6 Figure 2.2 showing the working of information system ................................................................9 Figure 4.1 shows a physical Entity Relationship diagram. ......................................................... 16 Figure 4.2 shows a logical Entity Relationship diagram. ........................................................... 19 Figure 4.3 shows a context diagram of the Tax Management System. ........................................ 20 Figure 4.4 Shows a Level 1 diagram of the Tax Management System. ....................................... 21 Figure 4.5 Shows the welcome page of the Tax Management System ......................................... 22 Figure 4.6 Shows administrator’s login page. ........................................................................... 23 Figure 4.7 Shows the administrators home page. ...................................................................... 23 Figure 4.8 shows the admin change password form. .................................................................. 24 Figure 4.9 Shows a database configuration form....................................................................... 24 Figure 4.10 Shows the add user form for the Tax Management System. ..................................... 25 Figure 4.11 Shows the delete user form for the Tax Management System. ................................. 25 Figure 4.12 shows the update user form for the Tax Management System.................................. 26 Figure 4.13 shows the user login form for the Tax Management System. ................................... 26 Figure 4.14 shows the user Home page for the Tax Management System. .................................. 27 Figure 4.15 Shows the Edit Drivers form for the Tax Management System ................................ 27 Figure 4.16 Shows the Record view on Edit Drivers form. ......................................................... 28 Figure 4.17 Shows the Edit Owners form for the Tax Management System. ............................... 28 Figure 4.18Showsthe update facility on Edit Owners form. ....................................................... 29
vi

Figure 4.19 Shows the edit payment adding form. Form ........................................................... 29 Figure 4.20 shows the view page on Edit Payments form........................................................... 30 Figure 4.21 Shows the Edit Taxis form for the Tax Management System. .................................. 30

vii

LIST OF ABBREVIATIONS KCCA: CASE: H/W: S/W : DBMS : DFD : DSS: ERD: FK: EIS: GDS: GUI: HTML: CSS: MHz: MIS: PHP: PK: RAM: TPS: Kampala Capital City Authority Computer-Aided Software Engineering Hardware Software Database Management System Data Flow Diagram Decision Support Systems Entity Relationship Diagram Foreign Key Executive Information System Global Distribution System Graphical User Interface Hypertext Markup Language Cascading Style Sheets Mega Hertz Management Information Systems Hypertext Preprocessor Primary Key Random Access Memory Transaction Processing Systems

viii

ABSTRACT

Today, tax considerations impact virtually every aspect of business operations. Tax experts constantly monitor changes in the tax laws and analyze how they affect you and your organization This report is a summary of the study that was undertaken to develop and implement an online Tax management system. The Tax Management system developed in this project was developed using Php, java script and html as the programming languages and Mysql as the database Management system. The researcher reviewed the literature of Management information systems in chapter two and explored the advantages and limitations of Tax management systems in real life situations. The researcher used interviews and questionnaire methods during the data collection phase, these data collection methods helped the researcher to better understand the existing system in use. Case tools and data flow diagram were used during the development process to simulate the process of Tax management. The outcome of the study was an online Tax Management system tested and implemented in the case study Kampala Capital City Authority

ix

CHAPTER ONE INTRODUCTION 1.1 Background of the study Today, tax considerations impact virtually every aspect of business operations. Tax experts constantly monitor changes in the tax laws and analyze how they affect you and your organization. Computerized, integrated tax information systems represent the central data station, which fuels almost all daily operations of modern Tax Administrations anywhere in the world. However, tax administrators in many organizations still have to cope with paper-based, largely manual tax information systems or, at best, with data systems supported by very limited, outdated and inadequate computer hardware and software. (Arturo A. Jacobs, 2004). Early efforts to modernize tax information systems of organizations through projects financed by international development agencies always present a mix of special challenges and needs which, in the opinion of the researcher, are not always well addressed in the design stage, for a variety of reasons cited below. Foremost among vital tools which are often missed are some tools which can best support tax administrators’ operational needs under particular situations which confront them. (Arturo A. Jacobs, 2004). In almost all organizations, tax administrators are being forced to continually modernize their existing computerized information systems to meet the challenges of increased public demand for services, of flat or decreased budgets, of required increases in productivity, and of increased requirements to maximize revenue to fund government operations.

To try to meet all these demands, tax administrators have been fast embracing many technological advances used in the private sector, such as electronic commerce, interactive telephone systems, and the capture of data by the scanning or imaging of paper documents. Tax authorities have been quickly moving to redesign their basic business processes and to rapidly implement electronic receipt, processing and delivery methods. However to other organization a
1

move in the technology to embrace tax management is a journey in the unknown direction and KCCA is one of these organizations which still relay on a manual system to manage its taxes

A tax is a compulsory financial contribution imposed by a government to raise revenue, levied on the income or property of persons or organizations, on the production costs or sales prices of goods and services,

A tax management information system is a type of information system used to help set and manage tax processing and meet the tax requirements. Many software systems now provide "wizards" which walk the user through the process as efficiently and accurately as possible. (Finance, 2012)

1.2 Case study description

Kampala Capital City Authority (KCCA) is the legal entity, established by the Parliament; it is responsible for the operations of the capital city of Kampala in Uganda. It replaced the former Kampala City Council (KCC). KCCA is headed by the executive director who is charged with all executive functions of managing Kampala City Kampala Capital City Authority;The Authority is a corporate body with perpetual succession and may sue and be sued in its corporate name and do, enjoy or suffer anything that may be done, enjoyed or suffered by a body corporate.The Authority is the governing body of the Capital City and administers Capital City on behalf of the central government. KCCA today uses a manual system of tax management for taxis. This system is slow and it’s hard to quickly track those taxis which have paid taxes and those that haven’t paid, hence the research took out to design an online tax management system for taxis with focus on KCCA

1.3 Problem Statement The existing system is manual; this system is slow, prone to errors and it’s hard to track those taxis which have paid and those which haven’t paid the taxes. This makes the whole return form taxes low.

2

1.4 Project Objectives 1.4.1 General Objective To develop a tax management information system, for taxis in Kampala

1.4.2 Specific Objectives i. To study the existing tax management system in Kampala identifying its weaknesses and strengths ii. iii. iv. To design an online tax management system for taxis To implement a tax management system for KCCA To test and validate the tax management information system

1.5 Scope of the study System scope The developed system facilitate online checking of tax defaulters; provide a database for those taxis which have already paid their taxes and those which haven’t yet paid. The system will also calculate monthly tax collection and produce a receipt after every payment. Time scope The system was designed and implemented within two months. During this period the researcher collected data about the existing system, specified user and system requirement and designed and implemented the new KKCA online tax management system

1.6 Justification of the Study

If computerized, integrated tax information systems are to be accepted and viewed as successful, tax administrators and support personnel must feel that there are great benefits provided to them. The effective functionality of a computerized system for tax administration can only be accomplished if there is a careful and detailed definition of the users’ requirements for the applications tailored to each organization. If adopted and implemented the e-tax system provides the following advantages;
3

i.

A computerized tax system will supports and simplifies the overall function of tax administration,

ii. iii. iv.

The system will provide faster access to information for its main users The system will identify taxpayers, who are not in compliance with tax regulation It will produce reports in a manner more timely than the manual systems

With all these advantages then the design and implementation of an online taxa management system is ultimately non-questionable.

4

CHAPTER TWO LITERATURE REVIEW 2.1 Introduction Sophistication of modern database technology is a result of a decades- long evolution in data processing and information management. Data access technology has developed from the primitive methods of the fifties to the powerful integrated systems of today. Early data processing system performed clerical tasks that reduced paper handling. More recent systems have expanded to production and management of information, which has come to be viewed as a vital customer resource. New technology such as object- oriented databases and client / server platforms address new problems and are more powerful systems and as every business take to the web to promote their business idea so is KCCA A management information system (MIS) provides information that is needed to manage organizations efficiently and effectively. Management information systems involve three primary resources: people, technology, and information or decision making. Management information systems are distinct from other information systems in that they are used to analyze operational activities in the organization. Academically, the term is commonly used to refer to the group of information management methods tied to the automation or support of human decision making for example decision support systems, expert systems, and executive information(Wikipedia, 2012) Managementinformationsystem(MIS) refers broadly to a computer-based system that provides managers with the tools for organizing, evaluating and efficiently running their departments. In order to provide past, present and prediction information, an MIS can include software that helps in decision making, data resources such as databases, the hardware resources of a system, decision support systems, people management and project management applications, and any computerized processes that enable the department to run efficiently.

5

Figure 2.1 showing a management information system 2.2 Components of information systems 2.2.1 Hardware O’Brien (2001) defines hardware as individual physical devices and material used in information processing. Specifically, it includes not only machines like computers but also data media i.e. all tangible objects on which data are recorded from sheets of paper to magnetic disks. Others include keyboards, mouse, printers, scanners etc.

2.2.2 Software Rochester et al., (1996) assert that software includes all sets of information processing instructions and it comprises of different types of programs that enable the hard ware to carryout different tasks. Soft wares are further categorized software into system software and Applications software. System software is concerned with keeping the computer system working while Application software is the general purpose or written for a specific task like stock control. It may be written using a programming language or more general purpose piece of software such as database.

6

2.2.3 Data Rochester et al., (1996) defines data as all raw and unprocessed facts that can readily be used. Cleary no database system can exist without data. The basic factor upon an organization’s processing and information needs are founded. Data elements and relationships must be precisely defined and the definitions must be accurately recorded in the data dictionary.

2.2.4 People According to O’Brien (2001), these are required for the operation of all information systems. They include end-users and information system specialists. End-users are people who use an Information System. The information system specialists help in the development and operation of information system. They include system analysts, programmers, computer operators and others. 2.2.5 Procedures These are set of instruction about how to combine the above components in order to process the information and generate the desired output. They consist of the way how to log on to the DBMS, use of different forms and manipulations throughout the project.

2.2.6 Database According to the “Introductory Microsoft Access 2002” by Merril Wells defines Database as a collection of non-redundant data, which can be shared by different application systems. Or database is a collection of data as well as programs required to manage that data.

2.3 Types of information systems 2.3.1 Transaction processing system (TPS) These collect and store information about transactions, and controls some aspects of transactions. A TPS is a basic business system. It is often tied to other systems such as the inventory system which tracks stock supplies and triggers reordering when stocks get low; serves the most elementary day-to-day activities of an organization; supports the operational level of the
7

business;supplies data for higher-level management decisions (e.g. MIS, EIS)and provides data which is summarized into information by systems used by higher levels of management (Remenyi D & Sherwood-Smith M, 1999)

2.3.2 Decision support system (DSS): Helps strategic management staff (often senior managers) make decisions by providing information, models, or analysis tools. For support of semi structured and unstructured decisions (structured decisions can be automated). Used for analytical work, rather than general office support. They are flexible, adaptable and quick. The user controls inputs and outputs. They support the decision process and often are sophisticated modeling tools so managers can make simulations and predictions. (Seddon P, 2001)

2.3.3 Executive information system (EIS): Also known as an Executive Support System (ESS), it provides executives information in a readily accessible, interactive format. They are a form of MIS intended for top-level executive use. An EIS/ESS usually allows summary over the entire organisation and also allows drilling down to specific levels of detail. They also use data produced by the ground-level TPS so the executives can gain an overview of the entire organisation. Used by top level (strategic) management. They are designed to the individual. They let the CEO of an organisation tie in to all levels of the organization. They are very expensive to run and require extensive staff support to operate (Hirschheim R & Smithson S 1988) 2.3.4 Office automation system (OAS): OAS provides individual’s effective ways to process personal and organisational data, perform calculations, and create documents. For example word processing, spreadsheets, file managers, personal calendars, presentation packages. They are used for increasing personal productivity and reducing "paper warfare". OAS software tools are often integrated for example Word processor can import a graph from a spreadsheet and designed for easy operation.(Cronholm S &GoldkuhlG, 2002)
8

2.4 How Information Systems Work

Processing

Input

Classify Arrange Calculate

Output

Feed back

Figure 2.2 showing the working of information system The information system works using three basic activities input (raw data), Processing and output (information).The raw data is fed into the system; the system mainly operates behind the
scenes and transforms the raw data into meaningful information that is used in management

decisions

2.5 Application of Information Systems The scenario of a computer-based MIS outlined is a far cry from the earlier manually operated systems where transactions had to be entered, processed and reports prepared by hand. Such manual systems typically needed weeks to generate reports and were also vulnerable to errors at several different points. Computers, on the other hand, could process vast quantities of data doing elaborate analyses and generates reports in almost in no time. Information system has been applied in many fields;in universities to handle admission through admission information system, in airlines through airline reservation system, in banks through transaction information systems; in shops records information system

2.6 Conclusion Businesses need information for taking sound decisions in different situations, for identifying and solving problems and for exercising control over all aspects of operations. Before the appearance of computer information systems, these tasks were mainly based on keen observation

9

and well-developed intuition or hunches. Modern information system management makes it possible to supplement the observations and intuition with solid analytical details.

An information system is more than hardware or software. The most integral and important components of the system are the people who design it, maintain it, and use it. While the overall system must meet various needs in terms of power and performance, it must also be usable for the organization's personnel. If the operation of day-to-day tasks is too daunting for the workforce, then even the most humble of aspirations for the system will go unrealized.

10

CHAPTER THREE METHODOLOGY 3.1 Introduction The methodology describes the procedures, tools, techniques that were employed to achieve the specific objectives of the Tax management information system. It involved requirement determination, requirement analysis, system design, implementation, testing and validation. This approach below describes the following sequence of these steps.

3.2 System study This was carried out on the existing system. It helped to identify the weaknesses and the strengths of the existing system. To achieve this, the researcher used a number of data collection methods and among them were;

3.2.1 Questionnaire The researcher used this method to gather views about the existing system from the users of the system. Questionnaires were distributed to taxi drivers who are the current beneficiary of the manual system in place. The questionnaire were later picked from them and analyzed. This helped the researcher to get an insight about the existing manual system from the user’s perspective. Advantages of this method were; i. It resulted into a wide range of views from different users about the system in use and this better helped the researcher to fully understand the current manual system. ii. This method provided clear mind facts about the current system and this helped the researcher in understanding fully the weaknesses and strength of the system in use However this method had its disadvantages and these were; i. ii. Some handwriting were unreadable Some views deviated from the question Because of these disadvantages the researcher used a second method in order to better understand the current system.
11

3.2.2 Interviews These were carried out on Kampala City Authority staffs who are administering the existing system. Appointments were made with KCCA staff and an agreed date was set on which the interview were to be held. A set of predefined interview guide was set by the researcher to guide her in the course of the interview This method had the following advantages; i. The researcher was exposed to firsthand information from the current administrators of the current system; this helped the researcher to get the feel of the current system ii. The researcher was able to ask follow up questions and this helped her to gain more insight into the current system Disadvantages of this method i. This method was time consuming and tiresome since it involved interviewing a big number of KCCA staff ii. Some of the interviewees didn’t show up for the interview

In this section the researcher achieved her fist objective of studying the current system, identifying its weaknesses and strength.

3.3 Analysis After the study of the existing system the following weaknesses where identified. i. The current system being partially computerized is very slow especially due to increase in the number of Taxis in Kampala ii. The system is very insecure, with no logging system to track changes and secure the information from access by unauthorized users iii. The systems in use is manual, therefore data transfer are difficult, and results into data redundancy and misplacement of records. iv. Data is distributed in several files which make it hard to trace the particular record of a taxi.

12

3.4 System Development From the analysis of the information collected using the various data collection techniques, the researcher was able to deduce the system requirements. The new system was to be fully computerized and online. To improve speed security measures like strong password systems and logging methods were to be employed in the new system. The system was to be web-based hence simplifying need for data transfer, eliminating data redundancy and simplifies data backup processes. With this the researcher archived his second objective. The system was developed using web design tools including; HTML for the visible components of the web pages, CSS for formatting the visible components to create some form of consistence in them, PHP from pre-processing at the server side and JavaScript which does client side processing and animations. It was developed from a windows environment using a server known as WAMP which includes different modules; Apache web server to host the WebPages, MySql server for database operations and a PHP server on a windows environment on a local host. With this the researcher was able to achieve the third objective.

3.5 System Requirements 3.5.1 Functional requirements These are the requirements that the system cannot do without. They enable the system carry out its core functions.       System should record all information concerning Taxies in Kampala. System should be able to manipulate all Tax Calculation involved during its administration. System should have enough security from the outside community on the internet. System should be able to produce receipts for people who have made payments. System should provide reports for the administrators to follow up. The system should provide security measures to unauthorized users.
13

3.5.2 Non-Functional requirements These are the enhancements in the system that the system can otherwise do without.  The system should provide analysis capabilities so as to follow the trends of the operations.  System should provide confirmation messages such as “Record successfully updated” so that the used can know when something goes wrong.  The system should be easy to learn with nice interfaces.  The system should provide simplified backup and recovery functionalities.

14

CHAPTER FOUR SYSTEM DESIGN AND IMPLEMENTATION 4.1 Overview This chapter focused on the strategies that were used to design the system and how the system was actually implemented for testing purposes.

4.2 System Design Strategies These were the different techniques used to design the tax management system for KCCA.

4.3 A physical Entity Relationship Diagram This was designed to be used in the development of the systems database. The Diagram indicates the actual relationships between the Entities.

15

Figure 4.1 shows a physical Entity Relationship diagram. 4.4 Physical Database Design I. taxitb Table

The table is used to store information regarding the taxies in Kampala Field Name Taxi_pno Color Date_added Route Data Type varchar(25) varchar(25) date varchar(25) Description Taxi plate number The color of the taxi Date the record was added Route taken by the taxi
16

Owner_id Driver_id Comment

varchar(10) varchar(7) varchar(50)

Owners identity Drivers identity A comment regarding the taxi

Table 1 showing taxi details II. drivertb table

This is the table that is used to store the data concerning the details of the taxi drivers in Kampala. Field Name driver_id dr_name d_o_b Residence Address tel_no date_added Data Type varchar(7) varchar(25) date varchar(15) varchar(15) varchar(10) date Description Drivers Identity Drivers names Drivers date of birth Place of residence of the driver The address of the driver The telephone number of the driver The date the record was added

Table 2 showing driver details

III.

ownertb Table

Table is used to store record concerning the details of taxi owners in Kampala Field Name owner_id owner_name d_o_b h_district residence contact Data Type varchar(10) varchar(25) date varchar(15) varchar(25) varchar(25) Description Owners identity Owners names Date of birth of owner Home district of owner Place of residence of the owner Contact number of the owner
17

date_added comment

date varchar(50)

The date the record was added A comment regarding the owner

Table 3 showing Owners Details

IV.

paytb table

This is used to store the information regarding the payments made to KCCA by a given taxi from Kampala. Field Name R_no taxi_pno driver_id owner_id Amount Month Balance date_added Data Type int(11) varchar(25) varchar(7) varchar(10) varchar(25) varchar(12) varchar(25) date Description Receipt number Taxi plate number Driver’s identity Owner’s identity Amount paid Month paid for Balance remaining The date for adding the record

Table 4 showing Payment details
4.5 Logical Entity Relationship Diagram

This was generated after the design of the database using a special tool to show the final database schema.

18

Figure 4.2 shows a logical Entity Relationship diagram. 4.6 Data Flow diagrams 4.6.1 Context Data Flow diagram This is a logical representation of the system and the data that flows between it and the external entities.

19

Figure 4.3 shows a context diagram of the Tax Management System. 4.6.2 Level 1 Logical Data flow Diagram This is a decomposition of the main system into subsystems that make it up. The decomposition enables better understating of the system

20

Figure 4.4 Shows a Level 1 diagram of the Tax Management System. 4.7 System Implementation This sub chapter describes how the system was implemented for testing purposes using test data collected at KCCA.

4.7.1 Implementation Requirements The Tax Management System must be installed on the following Hardware and Software platforms so as to function properly. The system being web based should be installed on a Linux base web server for more security though windows based servers may also be used. System should have a storage capacity not less than 80 GB which should be able to increase as demand arises. The client system can run any operating system and should have an internet connection of not less than 512 KB of download and 128 KB of upload.

4.7.2 Program Execution sequence This describes the steps gone through when running the system has been installed on the web server. I. Welcome web page

This appears when the system URL is run in the address bar of when the system is searched on the internet and its link selected. The page provides links to the KCCA website the Admin side and the user’s side. This is so because the admin and the users perform totally different tasks and some users may be interested in the website instead.

21

Figure 4.5 Shows the welcome page of the Tax Management System II. Administrators login page

This is used to verify the administrator when logging in to the system

22

Figure 4.6 Shows administrator’s login page. III. Administrator home page

This is the page that the administrator uses to select particular tasks to perform as regards to system configuration and initial installation.

Figure 4.7 Shows the administrators home page. IV. Change admin password form

This is used by the administrator to change his password frequently for security reasons.

23

Figure 4.8 shows the admin change password form. V. Database configuration form

This is purposely for configuration of the system during installation or in case connection errors are experienced. The form enables portability of the system.

Figure 4.9 Shows a database configuration form. VI. Add User form
24

This is used to add users to the system.

Figure 4.10 Shows the add user form for the Tax Management System. VII. Delete User form

This is used to delete users from the system when they no longer need to login in to the system.

Figure 4.11 Shows the delete user form for the Tax Management System. VIII. Update User Form

This is used to update the User credentials to maintain system security
25

Figure 4.12 shows the update user form for the Tax Management System. IX. User Login form

This is used to verify users credential as they login into the system

Figure 4.13 shows the user login form for the Tax Management System. X. User Home page

This is the page that the user is directed to on logging in. it has user related options for the user.

26

Figure 4.14 shows the user Home page for the Tax Management System. XI. Edit Drivers Form

This contains facilities for managing the data that relates to the Drivers of taxis in Kampala. It contains facilities for adding, deleting, updating and viewing the records in the system.

.

Figure 4.15 Shows the Edit Drivers form for the Tax Management System

27

Figure 4.16 Shows the Record view on Edit Drivers form. XII. Edit Owners Form

This is also used to manage the information concerning owners of taxis in Kampala. It also has facilities for adding, deleting, updating and views record of owners.

Figure 4.17 Shows the Edit Owners form for the Tax Management System.
28

Figure 4.18Showsthe update facility on Edit Owners form. XIII. Edit Payments Form

This is used to edit the contents of the paytb table in terms of adding deleting updating and viewing payments made bay taxi drivers to KCCA.

Figure 4.19 Shows the edit payment adding form. Form

29

Figure 4.20 shows the view page on Edit Payments form. XIV. Edit Taxis Form

This contains the facilities used to manipulate the data concerning taxis in Kampala.

Figure 4.21 Shows the Edit Taxis form for the Tax Management System. 4.8 System Testing and validation

This involved testing the system in order to correct errors or remove defects that may arise. This stage involved testing the source code to make sure that it produced the expected and desired results when subjected to a set of predefined conditions.
30

It was subdivided into three major phases, that is, unit testing, system testing and user acceptance testing. Under unit testing, specific parts of the source code were tested. Emphasis was put on the website-database connections to ensure that information sent by a user from the web page form reaches the systems database. System testing involved putting the entire software to test. This was to find out whether or not the functional requirements of the system have been efficiently and effectively integrated and satisfied. Finally User acceptance testing was done; this was a key factor for the success of the system performance. The system was validated by running it concurrently with the current manual system the results of the two systems were compared and matched. Errors were identified and corrected this helped in validating the system. The researcher achieved her last objective

31

CHAPTER FIVE

DISCUSSION, CONCLUSION AND RECOMMENDATIONS
5.1 Discussion In an ever-evolving industry, public sector revenue authorities are faced with unprecedented demands to increase efficiency and effectiveness. At the same time, the ups and downs of a global economy have decreased revenue collections and stretched their resources to the limit. Revenue authorities are pressed to continually manage the impact of policy changes, generate revenue, reduce fraud and non-compliance, and maintain a high level of service. To meet these challenges, industries be it government or private must wake to face the realities of modern society, the designed Tax management information for KCCA offers a comprehensive revenue management solution specifically designed for revenue authorities worldwide, this tax management information system is a powerful, flexible, commercial off-the-shelf software

solution that optimizes all aspects of tax collection process and streamlines the management of complex, rapidly changing laws and policies . Better tax collection and better tax management is an indication of better governance of any country or organization. The common wish of every taxpayer is that such taxing times should never come again. But the fact of the matter is that we are in a worst taxing times of our life. Everybody's time is taxed and nobody's time is relaxed. When it comes to our taxes there are only two choices: either we save our taxes or pay our taxes. Everything on the earth is taxed today except the tax itself. Taxing times are here to stay forever.

5.2 Conclusion

The traditional approach, positions tax as wholly dependent on those who have direct access to the systems or who are the system owners such as controllers, accountants and finance personnel. In many instances, data collection requires tax personnel to place periodic requests for reports. This is typically a very inefficient process. It results in delays while waiting for a reply and then
32

both validating it and manipulating the data (typically in a spreadsheet) so that it is in a useable format to support a tax computation or help produce tax figures for the accounts. Today In comparison to counterparts in the overall finance function, tax has been woefully neglected when it comes to investment in technology during the last two decades. The current and increasing sophistication of technologies can make a powerful difference to the ability of the tax function to produce its deliverables within the appropriate timescales and risk parameters To start with, a definition is needed to clarify what is meant by e-tax technology: what are the components and functionality and how do the separate components work together to deliver efficiencies, improve quality and manage risk. Once e-tax technology is defined, the value you should expect to derive from deploying some or all of these components can be explored.

5.3Recommendation The researcher recommends the following about the system:User Training After the successful system implementation, training of the user (administrator) is one of the most important subtasks of the developer. For this purpose user manuals will be prepared and handled over to the user to operate the developed system. Thus the user is trained to operate the developed system. Both the hardware and software securities are made to run the developed systems successfully in future. In order to put new application system into use, the following activities were taken care of: i) ii) iii) Preparation of user and system documentation Conducting user training with demo and hands on Test run for some period to ensure smooth switching into the system

a) More research on this system is required to fully identify and eliminate some of the weaknesses. b) There is need for the system upgrade as user’s requirements increase. User requirements differ with time, therefore, it is of great help for the system to be flexible enough.
33

c) Other researchers can use this project report as a basis during future study of e-tax management information systems and probably implement it in other organizations. d) The system can support any network basis architecture, which is for both the client server and peer to peer architecture.

34

REFERENCES 1. Arturo A. Jacobs, (2004).Standards for Integrated Tax Information Systems in Tax Administrations of Developing Countries 2. Finance (2012 ) http://finance.toolbox.com/wiki/index.php/Tax_management_system retrieved on 31.May .2012 3. Wikipedia (2012), http://en.wikipedia.org/wiki/Management_information_system retrieved on 1.June.2012 4. http://www.webopedia.com/TERM/M/MIS.html 5. Infosystem (2012)http://vceit.com/systems/infosystemtypes.htm retrieved on 2nd June 2012 6. Cronholm S &Goldkuhl G (2002) “Actable Information Systems - Quality Ideals Put into Practice”, presented at the Eleventh Conference on Information Systems (ISD 2002). 12-14 September, Riga, Latvia. 7. Hirschheim R & Smithson S (1988) “A Critical Analysis of Information Systems Evaluation”, in IS Assessment: Issues and Changes (eds N Bjorn- Andersen & G B Davis), North-Holland, Amsterdam 8. Seddon P (2001) “IT Evaluation Revisted: Plus ςa Change”, proceedings of Eight European Conference on Information Technology (ECITE), Oxford, United Kingdom 9. Remenyi D & Sherwood-Smith M (1999) “Maximise Information Systems Value by Continuous Participative Evaluation”, Logistics Information Management, Vol 12 No 1/2 10 11 James a. O’Brien (2001). Management information system Rochester, Jack B. (1996). "Tools for Knowledge Workers" I Using Computers in

Information. Indianapolis, IN: Que Education and Training. 12 Stair, Ralph M. (1996). Principles of Information Systems and Managerial Approach,

2nd ed. Cincinnati, OH: Boyd & Fraser. . [Accessed May, 19, 2012].

35

APPENDICES Appendix A: Interview Guide Questions Name: …………………………………………………. Section: ……………………………………………….. Qn 1: How long have you been working with Kampala Capital City Authority? Qn 2: Have you ever heard of an online tax management system. If yes what is your view about it? Qn 3: Have you ever used any tax management system? Qn 4: How long does it take you to process a receipt for a taxi which has already paid? Qn 5: How does the current system of tax collection work? Qn 6: What problems do you encounter during the administration of taxi taxes? Qn: 7: How does the current system identify t tax defaulters? Qn 8: On a scale of 10 how would you rate the current system you are using in relation to those used by other government bodies?

36

Appendix B: Questionnaire
Am Nalwoga Caroline a student of Kyambogo pursuing Bachelors of Information Technology and Computing, Iam carrying out research on Tax management system for KCCA as part of the requirements for completing the course. Am collecting data on the manual system of Taxi tax management by Kampala Capital City Authority. Please help me by answering the questions under listed below. Information provided here will be kept private. Thank you

Q1. How do you rate the overall service provided by the current system? 1. Very good 2. Fair 3. Needs improvement 4. Very poor Q2. What is your view about online tax management? ............................................................................................................................................. …………………………………………………………………………………………………… Q4.How long does it take for you to get your receipt after payment? ……………………………………………………………………………………………………. Q5 Do you get a receipt immediately after payment? …………………………………………………………………………………………………… Q6. Are you confortable with the mode of tax payment being used by Kampala Capital City authority? ……………………………………………………………………………………………………… Q7. What recommendations would you make regarding an online tax management system? ………………………………………………………………………………………………………
37

Q8: In your own word comment on the overall performance of the current system? ……………………………………………………………………………………………………… ……………………………………………………………………………………………………… Thank you

38

Sign up to vote on this title
UsefulNot useful